N.Y. Tax Law § 1240: Administration and collection

§ 1240. Administration and collection. The taxes authorized under

sections twelve hundred one through twelve hundred four of this article

which are now imposed shall continue to be administered and collected by

the fiscal or other officers of the city, county or school district in

the same manner as such taxes have been administered and collected by

such officers immediately prior to the enactment of this article, in

accordance with the applicable provisions of the charter, administrative

code, local law, ordinance or resolution then in force, with such

amendments in respect to administration and collection as may be

enacted. Taxes authorized under sections twelve hundred one through

twelve hundred four of this article which may hereafter be imposed by a

city, county or school district shall be administered and collected in

such manner as may be provided in its charter, administrative code,

local laws, ordinances or resolutions, with such amendments in respect

to administration and collection as may be enacted. Notwithstanding any

other provision of law to the contrary, the authorization to impose tax

upon the transfer of real property pursuant to subdivision (b) of

section twelve hundred one of this article, shall not, when the

conveyance consists of a transfer of property made as a result of an

order of the court in a foreclosure proceeding ordering the sale of such

property, include the authorization to impose civil or criminal

penalties, interest, or other liability upon the referee or sheriff

effectuating the transfer.